K&T Forlex

  [I] General Introduction- 1. Concept of Anticipatory Bail Anticipatory Bail is a legal relief and direction to release an arrested person on bail. If a person believes that he may be arrested for a non-bailable offence; one may apply for AnticipatoryBailonly before High Court or Sessions Court. Anticipatory Bail or pre-arrest bail is issued before the arrest. While granting Anticipatory Bail, the court may impose certain conditions in the interest of justice. 2. Provision for Anticipatory Bail Section 438 of the Criminal procedure code (Cr. P.C), empowers the High Court and Sessions CourtAnticipatory Bail. Stating direction for grant of bail to person apprehending arrest. (1) When any person has reason to believe that he may be arrested on an accusation of having committed a non-bailable offence, he may apply to the High Court or the Court of Session for a direction under this section; and that Court may if it thinks fit, direct that in the event of such arrest, ...

Engineering Analysis Centre of Excellence Private Limited versus CIT and Anr. (The Supreme Court of India)          I.             Introduction - ·          Engineering Analysis Centre of Excellence Private Limited (‘EAC’), a resident Indian is an end-user of shrink-wrapped computer software which is directly imported from the United States of America. ·          It was construed by the assessing officer after application of Article 12(3) of the Double Taxation Avoidance Agreement [“DTAA”], between India and USA, and upon further application of section 9(1)(vi) of the Income Tax Act, that what was transferred between the parties was copyright which invoked the payment of royalty and it was required that the tax be deducted at the source by end-user, EAC. ·          A b...